The process begins when a city, either by its own determination or a citizen petition, passes a resolution of necessity declaring the need for the improvement. The city must also determine the cost of the improvement, and the amount of each special assessment can be calculated in one of three ways:

By a percentage of the tax value of the property assessed;

In proportion to the benefits that may result from the improvement;

By the front foot of the property bounding and abutting upon the improvement.

The final assessment will be added to the real property tax bill. In most cases, a special assessment may be paid at once or over a period of years – however, assessments not paid at once may be subject to interest.